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Issues:
1. Insufficient stamping of a document in a civil suit. 2. Appeal challenging the order of the Revenue Divisional Officer (R.D.O.). 3. Jurisdiction of the Senior Civil Judge and High Court in the appeal process. 4. Application of relevant sections of the Indian Stamp Act, 1899. 5. Correct procedure for dealing with insufficiently stamped documents. Analysis: 1. The appellant filed a civil suit in 1988 for enforcement of an agreement for the sale of property, which was found to be insufficiently stamped. The Munsif impounded the document and forwarded it to the R.D.O. for further action, resulting in a penalty being imposed due to undervaluation of the property. 2. The appellant challenged the R.D.O.'s order by filing an appeal before the Senior Civil Judge under a State amendment to the Indian Stamp Act, but the appeal was dismissed for not following proper procedures and not paying the required stamp duty before filing the appeal. 3. A revision petition was then filed before the High Court, where the Single Judge emphasized the mandatory requirement of paying the differential stamp duty before appealing, leading to the dismissal of the revision petition. 4. The Supreme Court highlighted the correct procedure under Section 47A of the Stamp Act for dealing with insufficiently stamped documents presented for registration, emphasizing the role of the Collector in determining the market value and duty payable. 5. The Court clarified that the incorrect route was followed in this case, as the document was never presented for registration but was part of a civil suit. The correct procedure under Section 40 of the Stamp Act was outlined, emphasizing the power of the court to admit the document in evidence upon payment of deficient stamp duty and penalty. 6. The Court set aside the previous orders and directed the Munsif to determine if the document was insufficiently stamped, following the correct procedure outlined in the judgment to deal with such cases effectively, ultimately allowing the appeal. This comprehensive analysis of the judgment addresses the issues involved, the procedural errors made, and the correct legal framework for dealing with insufficiently stamped documents in civil suits, as outlined by the Supreme Court.
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